In terms of increased value in software mostly.What kind of logic is that?
The one that's a joy to use has no value? Huh? You pay to have a better/more enjoyable experience!
The biggest value increases are hardware related things like promotion refresh rate, quad speakers, laminated screen, XDR Display, RAM. But the actual use case difference is rather limited.
If you compare that with samsung's line-up you get : Dex, pen support, longer OS upgrade support,... on top of the hardware improvements, with also a much bigger difference in chip performance
Basically an iPad 9 can do (nearly) the same things as an iPad Pro 12.9" but a Samsung A8 is far more limited than a Samsung Galaxy Tab S8 ultra